What are HMRC's current enforcement patterns for R&D tax relief claims, and are they reviewing claims retroactively?

HMRC's approach to R&D tax relief has shifted significantly and enforcement activity is increasing, particularly for claims submitted from 2020 onwards.

**Current enforcement patterns:** - Among claims submitted for 2020 and later, the majority (13 votes) have been paid without challenge, but a material minority (4 votes) have been subsequently challenged by HMRC and are currently being fought, with at least one claim already overturned (1 vote) - For pre-2020 claims, challenges are rarer (1 vote challenged out of 11 total) but members note this may reflect "yet" rather than definitive safety - HMRC's stated basis for challenges includes narrower interpretation of what qualifies as "Science & Technology" — rejecting claims where the technology, whilst genuinely uncertain, isn't deemed groundbreaking enough

**Shift in advisor stance:** - Professional advisors are now warning members off new claims. One accountant's explicit guidance: "unfortunately we do not believe that the claim would satisfy the definitions of R&D for tax purposes in the current climate. If HMRC were to reject a claim for the 22/23 financial year, they have the ability to impose penalties and review previous claims. As such, we would not want to process any new R&D claims." - Members describe previous claims that "would have qualified without issue" now carrying unacceptable risk

**Member sentiment:** - "The glory days are over" - Perception that HMRC is "going after small companies who they can bully into repaying" while larger firms remain unchallenged - Members are actively choosing not to submit claims due to penalty risk, even for work that previously qualified

**Caveat:** This reflects community experience to date; the pattern of retroactive review of earlier years (2019 and before) is still emerging.